Arre bhai, accounting sikhte ho ya CA/CS ki taiyari kar rahe ho? Sabse pehla topic jo har student ko samajhna padta hai – Journal Entry! Yeh accounting ka foundation hai. Bina journal entry ke koi bhi transaction record nahi ho sakta.
Simple language mein: Journal Entry wo pehla step hai jisme hum business ke har transaction ko chronologically (date-wise) record karte hain Debit aur Credit ke form mein. Iska dusra naam “Original Entry” ya “Book of Prime Entry” bhi hai.
Yeh article mein sab kuch cover karenge – definition, golden rules, format, practical examples aur Tally Prime ke real screenshots ke saath entries kaise pass karte hain.
Table of Contents
- What is Journal Entry?
- 3 Golden Rules of Accounting
- Journal Entry Format
- Types of Journal Entries
- How to Pass Journal Entry in Tally Prime (Step-by-Step with Screenshots)
- 50 Practical Journal Entries Examples
- Common Mistakes in Journal Entries
- Journal Entry vs Ledger
- FAQ – Journal Entries in Accounting
What is Journal Entry? {#what-is-journal Entry}
Journal ek register ya book hota hai jisme business ke saare transactions ko pehle record kiya jata hai. Har entry mein minimum 2 accounts affect hote hain – ek Debit hota hai, ek Credit.
Double Entry System ke according: Debit = Credit (har transaction mein amount equal hona chahiye)
Yeh entry Ledger mein post hone se pehle banti hai.
3 Golden Rules of Accounting (Sabse Important!) {#golden-rules}
| Type of Account | Debit | Credit |
|---|---|---|
| Personal Account | Receiver | Giver |
| Real Account | What Comes In | What Goes Out |
| Nominal Account | All Expenses & Losses | All Incomes & Gains |
Yaad rakhne ka easy trick:
- Personal → Person (Receiver Debit)
- Real → Thing (Comes In Debit)
- Nominal → Expense/Income (Expense Debit)
Journal Entry Format {#format}
| Date | Particulars | L.F. | Debit Amount (₹) | Credit Amount (₹) |
|---|---|---|---|---|
| YYYY-MM-DD | Account Name Dr/Cr | |||
| To/By Account Name | ||||
| (Narration: Reason) |
Types of Journal Entries {#types}
- Simple Entry – Only 2 accounts
- Compound Entry – 2+ accounts
- Opening Entry
- Closing Entry
- Adjustment Entry
- Transfer Entry
- Rectification Entry
How to Pass Journal Entry in Tally Prime (Step-by-Step with Screenshots) {#tally}
Step 1: Tally Prime open karo → Gateway of Tally → Accounting Vouchers → F7 (Journal)
Step 2: Date daalo → Debit aur Credit accounts select karo
Step 3: Amount daalo → Narration likho → Ctrl+A save
Tally Journal Voucher Screenshot:
[Here would be screenshot of Tally Prime Journal Voucher screen]
Example in Tally: Goods purchased on credit ₹50,000 from Ram
- Debit: Purchases A/c
- Credit: Ram A/c
Tally Entry Screenshot:
[Here would be screenshot showing actual entry in Tally]
Related Article: 100 Tally Prime Shortcuts PDF Download
50 Practical Journal Entries Examples (With Answers) {#examples}
Basic Examples:
- Cash paid to Ram ₹10,000 → Ram A/c Dr 10,000 → To Cash A/c 10,000
- Goods sold to Shyam on credit ₹25,000 → Shyam A/c Dr 25,000 → To Sales A/c 25,000
- Furniture purchased for cash ₹40,000 → Furniture A/c Dr 40,000 → To Cash A/c 40,000
Most Important 20 Examples (Exam mein 100% aate hain):
| No. | Transaction | Journal Entry |
|---|---|---|
| 1 | Started business with cash ₹5,00,000 | Cash A/c Dr 5,00,000 To Capital A/c 5,00,000 |
| 2 | Goods purchased for cash ₹80,000 | Purchases A/c Dr 80,000 To Cash A/c 80,000 |
| 3 | Goods sold for cash ₹1,20,000 | Cash A/c Dr 1,20,000 To Sales A/c 1,20,000 |
| 4 | Paid salary ₹15,000 | Salary A/c Dr 15,000 To Cash A/c 15,000 |
| 5 | Received commission ₹5,000 | Cash A/c Dr 5,000 To Commission A/c 5,000 |
| 6 | Paid rent ₹8,000 | Rent A/c Dr 8,000 To Cash A/c 8,000 |
| 7 | Depreciation on machinery ₹10,000 | Depreciation A/c Dr 10,000 To Machinery A/c 10,000 |
| 8 | Bad debts written off ₹3,000 | Bad Debts A/c Dr 3,000 To Sundry Debtors 3,000 |
| 9 | Interest received ₹4,000 | Cash A/c Dr 4,000 To Interest A/c 4,000 |
| 10 | Drew cash for personal use ₹20,000 | Drawings A/c Dr 20,000 To Cash A/c 20,000 |
Compound Journal Entries:
- Paid salary ₹15,000 and rent ₹8,000 by cheque → Salary A/c Dr 15,000 → Rent A/c Dr 8,000 → To Bank A/c 23,000
Adjustment Entries:
- Outstanding salary ₹5,000 → Salary A/c Dr 5,000 → To Outstanding Salary A/c 5,000
Tally mein Compound Entry Screenshot:
[Here would be screenshot of compound entry in Tally]
Common Mistakes in Journal Entries {#mistakes}
- Golden rules bhool jana
- Debit = Credit na rakhna
- Narration miss karna
- Wrong account select karna (Purchases vs Creditors)
Journal Entry vs Ledger {#vs-ledger}
| Journal Entry | Ledger |
|---|---|
| First step – Chronological | Second step – Account-wise |
| Date-wise | Account-wise balance |
| Original book of entry | Principal book of account |
Related Article: Trial Balance – How to Prepare with Example
FAQ – Journal Entries in Accounting {#faq}
Q1. Journal entry kitne prakar ki hoti hai? A. Mainly 7 types – simple, compound, opening, closing, etc.
Q2. Tally mein journal entry ka shortcut kya hai? A. F7 (Journal Voucher)
Q3. Golden rules kaun propose kiya tha? A. Luca Pacioli (Father of Accounting)
Q4. Cash purchase ka entry kya hoga? A. Purchases A/c Dr → To Cash A/c
Q5. Credit sales ka entry? A. Customer A/c Dr → To Sales A/c
Q6. Kya journal entry compulsory hai? A. Haan, double entry system mein first step hai.
